XML 39 R2.htm IDEA: XBRL DOCUMENT
v3.23.1

Pay vs Performance Disclosure | 12 Months Ended
--- | ---
Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 USD ($)
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
Pay vs Performance [Table Text Block] |  | ### Pay Versus Performance Disclosure The following table sets forth information regarding compensation actually paid to our CEO and other NEOs and the financial performance of the Company for the last five fiscal years.
|  |  |  |  |  |  |  |  | Average Summary |  |  | Average |  |  | Value of Initial Fixed $100 Investment Based On: |  |  |  |  |  |  |
| Year |  |  | Summary Compensation Table Total for PEO(1) |  |  | Compensation Actually Paid to PEO |  |  | Compensation Table Total for Non-PEO NEOs(2) |  |  | Compensation Actually Paid to Non-PEO NEOs(1) |  |  | Total Shareholder Return |  |  | Peer Group Total Shareholder Return |  |  | Net Income |  |  | Depletions Growth (%) |
| 2022 |  |  | $ | 4,848,737 |  |  | $ | 848,576 |  |  | $ | 1,247,885 |  |  | $ | 828,547 |  |  | $ | 173.43 |  |  | $ | 159.39 |  |  | $ | 67,263,000 |  |  |  | -5 | %
| 2021 |  |  | $ | 14,840,957 |  |  | $ | 839,176 |  |  | $ | 1,044,866 |  |  | $ | 876,342 |  |  | $ | 274.66 |  |  | $ | 146.32 |  |  | $ | 14,553,000 |  |  |  | 22 | %
| 2020 |  |  | $ | 4,778,389 |  |  | $ | 803,025 |  |  | $ | 3,476,104 |  |  | $ | 492,432 |  |  | $ | 531.10 |  |  | $ | 127.78 |  |  | $ | 191,960,000 |  |  |  | 37 | %
| 2019 |  |  | $ | 4,211,552 |  |  | $ | 2,212,366 |  |  | $ | 2,121,689 |  |  | $ | 1,111,889 |  |  | $ | 198.19 |  |  | $ | 119.92 |  |  | $ | 110,041,000 |  |  |  | 22 | %
| 2018 |  |  | $ | 20,625,798 |  |  | $ | 5,775,165 |  |  | $ | 1,498,933 |  |  | $ | 1,094,026 |  |  | $ | 124.97 |  |  | $ | 96.71 |  |  | $ | 92,663,000 |  |  |  | 13 | %
(1) | Compensation actually paid differs from table totals due to LTE awards with multi-year service and/or performance-based vesting conditions.
The following table sets forth information regarding the identification of our Primary Executive Officer (“PEO”) and non-PEO NEOs for the corresponding fiscal years. In each of these years, our PEO held the title of CEO.
Fiscal Year |  | CEO(s) |  | Other NEOs
2018 |  | Martin F. Roper, David A. Burwick |  | Frank H. Smalla, C. James Koch, John C. Geist, Quincy B. Troupe, Jonathan N. Potter
2019 |  | David A. Burwick |  | Frank H. Smalla, C. James Koch, John C. Geist, Lesya Lysyj
2020 |  | David A. Burwick |  | Frank H. Smalla, John C. Geist, Carolyn O’Boyle, Quincy B. Troupe
2021 |  | David A. Burwick |  | Frank H. Smalla, John C. Geist, Quincy B. Troupe, Lesya Lysyj
2022 |  | David A. Burwick |  | Frank H. Smalla, John C. Geist, Lesya Lysyj, Carolyn O’Boyle, Quincy B. Troupe
Named Executive Officers, Footnote [Text Block] |  | The following table sets forth information regarding the identification of our Primary Executive Officer (“PEO”) and non-PEO NEOs for the corresponding fiscal years. In each of these years, our PEO held the title of CEO.
Fiscal Year |  | CEO(s) |  | Other NEOs
2018 |  | Martin F. Roper, David A. Burwick |  | Frank H. Smalla, C. James Koch, John C. Geist, Quincy B. Troupe, Jonathan N. Potter
2019 |  | David A. Burwick |  | Frank H. Smalla, C. James Koch, John C. Geist, Lesya Lysyj
2020 |  | David A. Burwick |  | Frank H. Smalla, John C. Geist, Carolyn O’Boyle, Quincy B. Troupe
2021 |  | David A. Burwick |  | Frank H. Smalla, John C. Geist, Quincy B. Troupe, Lesya Lysyj
2022 |  | David A. Burwick |  | Frank H. Smalla, John C. Geist, Lesya Lysyj, Carolyn O’Boyle, Quincy B. Troupe
PEO Total Compensation Amount | [1] | $ 4,848,737 | $ 14,840,957 | $ 4,778,389 | $ 4,211,552 | $ 20,625,798
PEO Actually Paid Compensation Amount |  | 848,576 | 839,176 | 803,025 | 2,212,366 | 5,775,165
Non-PEO NEO Average Total Compensation Amount |  | 1,247,885 | 1,044,866 | 3,476,104 | 2,121,689 | 1,498,933
Non-PEO NEO Average Compensation Actually Paid Amount | [1] | $ 828,547 | 876,342 | 492,432 | 1,111,889 | 1,094,026
Compensation Actually Paid vs. Total Shareholder Return [Text Block] |  | The following table sets forth information regarding the relationship between the Company’s total shareholder return (“TSR”) and its peer group’s TSR. For the purposes of this table, the Company’s peer group is represented by Standard & Poor’s 500 Beverage Index, which consists of producers of alcoholic and non-alcoholic beverages (“S&P 500 Beverages Index”) for the five years ending December 31, 2022 The table assumes that the value of the investment in Boston Beer stock and each index was $100 on January 1, 2018. The TSR is reflected as of the end of the Company’s respective fiscal years. |  |  |  |
Compensation Actually Paid vs. Net Income [Text Block] |  |  |  |  |  |
Tabular List [Table Text Block] |  | #### Most Important Financial Measures The following table outlines the most important financial measures upon which the Company relies on when analyzing and setting executive compensation levels.
Depletions Growth: year-over-year growth of sales by our wholesalers to retailers
Net Revenue Growth: compounded net revenue growth rates over a two-year period
EBIT: annual earnings before interest and taxes. EBIT is equivalent to Operating Income on the Income Statement in the Company’s Annual Report on Form 10-K for Fiscal Year 2022.
Resource Efficiency: annual focused operating expense cost savings
Total Shareholder Return Amount |  | $ 173.43 | 274.66 | 531.10 | 198.19 | 124.97
Peer Group Total Shareholder Return Amount |  | 159.39 | 146.32 | 127.78 | 119.92 | 96.71
Net Income (Loss) |  | $ 67,263,000 | $ 14,553,000 | $ 191,960,000 | $ 110,041,000 | $ 92,663,000
Company Selected Measure Amount |  | (0.05) | 0.22 | 0.37 | 0.22 | 0.13
Measure [Axis]: 1 |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
Compensation Actually Paid vs. Other Measure [Text Block] |  |  |  |  |  |
Measure Name |  | Depletions Growth |  |  |  |
Measure [Axis]: 2 |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
Compensation Actually Paid vs. Other Measure [Text Block] |  |  |  |  |  |
Measure Name |  | Net Revenue Growth |  |  |  |
Measure [Axis]: 3 |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
Compensation Actually Paid vs. Other Measure [Text Block] |  |  |  |  |  |
Measure Name |  | EBIT |  |  |  |
Measure [Axis]: 4 |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
Compensation Actually Paid vs. Other Measure [Text Block] |  |  |  |  |  |
Measure Name |  | Resource Efficiency |  |  |  |
PEO [Member] | Martin F Roper |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  |  |  |  |  | Martin F. Roper
PEO [Member] | David A Burwick |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  | David A. Burwick | David A. Burwick | David A. Burwick | David A. Burwick | David A. Burwick
Non-PEO NEO [Member] | Frank H Smalla |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  | Frank H. Smalla | Frank H. Smalla | Frank H. Smalla | Frank H. Smalla | Frank H. Smalla
Non-PEO NEO [Member] | C James Koch |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  |  |  |  | C. James Koch | C. James Koch
Non-PEO NEO [Member] | John C Geist |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  | John C. Geist | John C. Geist | John C. Geist | John C. Geist | John C. Geist
Non-PEO NEO [Member] | Quincy B Troupe |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  | Quincy B. Troupe | Quincy B. Troupe | Quincy B. Troupe |  | Quincy B. Troupe
Non-PEO NEO [Member] | Jonathan N Potter |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  |  |  |  |  | Jonathan N. Potter
Non-PEO NEO [Member] | Lesya Lysyj |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  | Lesya Lysyj | Lesya Lysyj |  | Lesya Lysyj |
Non-PEO NEO [Member] | Carolyn O Boyle |  |  |  |  |  |
Pay vs Performance Disclosure [Table] |  |  |  |  |  |
PEO Name |  | Carolyn O’Boyle |  | Carolyn O’Boyle |  |
[1] | Compensation actually paid differs from table totals due to LTE awards with multi-year service and/or performance-based vesting conditions.

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph vi + Details
Name: | ecd_CoSelectedMeasureAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 5 -Subparagraph ii + Details
Name: | ecd_CompActuallyPaidVsNetIncomeTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 5 -Subparagraph iv + Details
Name: | ecd_CompActuallyPaidVsOtherMeasureTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 5 -Subparagraph i + Details
Name: | ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph vi + Details
Name: | ecd_MeasureName
Namespace Prefix: | ecd_
Data Type: | xbrli:normalizedStringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_NamedExecutiveOfficersFnTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iii + Details
Name: | ecd_NonPeoNeoAvgCompActuallyPaidAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph ii + Details
Name: | ecd_NonPeoNeoAvgTotalCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iv + Details
Name: | ecd_PeerGroupTotalShareholderRtnAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iii + Details
Name: | ecd_PeoActuallyPaidCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 3 + Details
Name: | ecd_PeoName
Namespace Prefix: | ecd_
Data Type: | xbrli:normalizedStringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph ii + Details
Name: | ecd_PeoTotalCompAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 1 + Details
Name: | ecd_PvpTable
Namespace Prefix: | ecd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 1 + Details
Name: | ecd_PvpTableTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 6 + Details
Name: | ecd_TabularListTableTextBlock
Namespace Prefix: | ecd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection v -Paragraph 2 -Subparagraph iv + Details
Name: | ecd_TotalShareholderRtnAmt
Namespace Prefix: | ecd_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756 Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 60B -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580 Reference 25: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794 Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794 Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756 Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 10 -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ecd_MeasureAxis=1
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_MeasureAxis=2
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_MeasureAxis=3
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_MeasureAxis=4
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_ExecutiveCategoryAxis=ecd_PeoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_MartinFRoperMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_DavidABurwickMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_ExecutiveCategoryAxis=ecd_NonPeoNeoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_FrankHSmallaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_CJamesKochMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_JohnCGeistMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_QuincyBTroupeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_JonathanNPotterMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_LesyaLysyjMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ecd_IndividualAxis=sam_CarolynOBoyleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |